1960 domestic 'top of the pile' taxed franking: 2-5-60 printed matter commercial cover ex TLV branch of Idud Ltd. franked 7 Ag at the DO-10 period PM rate using 0.01L & 0.06L (now missing) 1960 Provisional Ba178/181, but returned to sender as address unknown (cachet on front, manuscript on back); as envelope is printed at base "in case of wrong address please return the letter - payment is guaranteed", this letter and all others to same addressee returned together with total tax calculated and applied to one of the covers placed at the top of the pile - here, charged 42 Agorot, the 7 Ag return fee (same as the sending fee) for 6 letters and paid for using 0.30L & 0.12L 1960 Provisional Ba183/186 franks tied by single strike of 5-5-60 TLV pmk. Est. value $90+